Canada-U.S. Employment Transfers: A Guide to Personal Tax Planning, 6th Edition

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Canada-U.S. Employment Transfers offers practical guidance on tax issues related to managing expatriate costs, designing an effective cross-border employee relocation program

Individuals moving between Canada and the United States face a daunting array of Canadian and U.S. tax issues, particularly when the move is due to an employment-related transfer. This book provides an overview of key taxation principles related to employment both in Canada and in the United States, and highlights the interaction between the tax laws of these two countries. For employers, this book offers practical guidance on tax issues for the purpose of managing expatriate costs, designing an effective cross-border employee relocation program and retaining key employees.

Key Topics include:

  • Overview of the Canadian and U.S. personal tax systems
  • Tax reimbursement programs, including sample tax equalization calculations
  • Foreign tax credits and tax relief available under the Canada-U.S. tax treaty
  • The implications of changes under the fifth protocol to the Canada-U.S. treaty which entered into force on December 15, 2008
  • Investments in partnerships, limited liability companies, and other entities
  • Taxation of artists and athletes
  • Estate planning, including U.S. estate tax issues
  • Executive compensation, including various types of equity compensation and long-term incentive plans available
  • Expanded discussion on the U.S. deferred compensation rules

About the Author

Benita Loughlin, CA, is a Partner in the International Executive Services practice at KPMG LLP in Vancouver, B.C. She specializes in tax planning and compliance for individuals, estates and trusts in a U.S. and cross-border context. She advises executives and their employers on tax matters related to compensation, investments, retirement plans, estate planning, and expatriation, with emphasis on employees relocating to or from other countries.The book includes contributions from KPMG International Executive Services professionals in Vancouver who specialize in helping clients manage complex personal tax issues in a cross-border environment. KPMG's multinational corporate clients face challenges managing tax issues that affect their global workforce. Executives and employees rely on KPMG's international tax planning to help manage their tax liabilities and maintain their global workforce.

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ISBN 9781554961658